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of <h1>Composition Scheme Threshold Raised to Rs. 1.5 Crores Under CGST Act Section 10; Hill States Remain at Rs. 75 Lakhs.</h1> The Central Government has extended the threshold limit for availing the Composition Scheme under section 10 of the CGST Act, 2017 to 1.5 crores, effective from April 1, 2019. For certain hill states, the limit remains at 75 lakhs. This scheme allows eligible registered persons with turnover below these limits to pay a fixed tax rate instead of the standard GST rates. However, manufacturers of specific goods such as ice cream, pan masala, aerated water, tobacco products, and certain types of bricks and tiles are excluded from opting for this scheme.
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